HomeMy WebLinkAboutDistrict 03 Minutes 1950-11-22MINUTES OF REGULAR ~ETING
BOARD OF DIRECTORS
COUNTY SANITATION DISTRICT NO.3
OF ORANGE COUNTY,CALIFORNIA
November 22,1950,at ~:OO p.m.
The Board of Directors of County Sanitation District No.
3 met in regular session..
The joint meeting of the district boards was called to
order by Chairman Virgil H.Reed at 8:05 p.m.
188
There wore present:Directors A.C.Earley (Chairnun
pro tern),Ralph J.McFadden,W.~llis
H.Warner,C.R.Miller,Ch~r1a~
i~ewson and Joseph Webber.
Absent:Director Hugh W.Warden (Chairman).
A motion was made by Director C.R.Miller,seconded by
Director Willis H.Warner,appointing A.C.Earley Chairman pro tern.
Demand
Number
JA—159
160
161
162
163
164
165
168
169
A motion was made,duly seconded
and carried,approving for signa
ture and payment Joint Admiriistra
tive Warrant Register covering the
following Voucher Demands:
In Favor Of
4.19
.3.60
31.39
66.09
1.86
450.00
534.82
30.00
~1,158.20
Pacific Telephone &Telegr~ph Co.
Orange County Blueprint Shop
Ora Mae Merritt
Santa Ano Typewriter Company
Bales Office Equipment Company
Dennis Printers and Stationers Co.
E.J.Marks and Adrian Marks
Diehi and Company
F.R.Harwood,Postmaster
APPROVAL OF
VOUCHER
DEMANDS
Voucher
Amount
MINUTES OF MEETING
OF OCTOBER 11,1950
A motion was made,duly seconded
and carried approving minutes of
October 11,1950,meeting as
mailed,
—1--
189
EXECUTIVE Mr.Boney reported as follows:
COMMITTEE
REPORT 1.The Executive C~ommittee met on the 16th
of November at which time the Chairman
of District No.2,Robert H.Boney,was
elected Chairman.The Committee set the
first and third Wednesdays of each month
at 7:30 p.m.in the Conference Room of
County Sanitation DistrictsT Offices,
Room 212,1104 West Eighth Street,Santa
Ana,California,as the time and place
of regular meetings of the Committee.
2.The first order of business of the
Committee is to expedite the execu
tion of the Agreements.To that end
Chairmen of Districts 2 and 3 had pre-.
viously met with the Directors of Dis
trict No.1 and reported to the Execu
tive Committee that the points of
controversy are pretty well worked
out;there are minor changes in the
wording of the Use and Ultimate Pur
chase Agreement.These proposed changes
should be ready within a short time to
present to the Executive Committee for
consideration and recommendation to the
respective Boards.He called upon Mr.
Virgil H.Reed for further comment on
the meetings.
Mr,Reed stated that the Directors of
District No.1 feel that the meetings
mentioned by Mr.Boney have ironed out
many problems and that soon the pro
posed revisions can be submitted which
will work out very well for all involved.
—2—
190
3.The Comrnitteereviewed Chapter 20
funds of $533,96~.00 allocated by
the State for use in the Ocean
Outfall construction;that Mr.
Launer had,been requested to as
certain the time limit for starting
this construction.
4.Judge Marks has advised that the
contracts will have to be signed
before the limited participation
suit can be filed;that briefs are
all prepared and ready for typing.
5.Three letters from Diehi and Com
pany were read to the Committee
recommending three changes in the
accounting of funds.These three
changes will be read and explained
by Mr.IJiehi.A motion was made,
duly seconded and carried by the
Executive Committee members present
recommending compliance with the
changes as set forth in Mr.Diehi’s,
letters.
6.A general discussion was held upon
the cost of services performed by
the Joint Administrative Organiza
tion for the benefit of District
No.~.A motion was made,duly
seconded and carried recommending
that District No.~be requested
to pay $75.00 a month retroactive
to January 1,1950.
ADMINISTRATIVE Mr.Lamer ‘referred to
OFFICER’S the three letters from
REPORT Diehi and Company and
requested the Chairman
to have these letters
read,The Secretary read the following:
—3—
191
LETTER NO.1 AND ATTACHED STATEMENT
KImberly 2-4453
DIEHL &COMPANY
Certified Public Accountants
135 First National Bank Bldg.
Santa Ana,California
November 1,1950
Nelson M.Launer
Administrative Officer
County Sanitation Districts of Orange County
Santa Ana,California
Dear Sir:
Inasmuch as vouchers numbered 1 to 16,inc1usi~e,paid
from the ~Joint Administrative fund were distributed to the various
Districts on a basis other than the percentages fixed ~by resolu
tion,which distribution has been recorded on the books maintained
in the Joint Administration office,it is recommended that a
transfer be made on the ledger maintained in the County Auditor’s
office to bring the Auditor’s fund balances into agreement with
the District records.This will not effect the total amount
credited to each District but will facilitate the reconciliation
of the Joint Administration office accounts with the County
Auditor’s fund balances.
Total amount of Vouchers 1 to 16 $1,467.46
Transfer recommended as follows,per list attached,
From District No.1 ~147.96
2 2~5.97
ti “3 2~6.O6
5 147.97
6 147.9~
7 2~6.l9
12g.71
11 36.62
To Joint Administration Fund ~1,467.46
Respectfully submitted,
DIERL &COMPANY
By /5/Ellis C.Diehl
Certified Public Accountant
-4.-
STATEI~iENT ATTACHED TO E.C.DIEHL’S LHTTEH.NO.1
0
z
4-)
4-)O
(Q~
-H 0
U)
~r4-0
0 ;i~
In Favor Of
COUNTY SANITATION DISTRICTS OF ORANGE COUNTY
-
DISTRICT
1 19
2 20
3 21
4 22
5 23
6 24
7 25
~33
No.1 No.2 No.3
$~.12 ~~.11 ~~.1l $~.11 ~~.11 $~,11
117.00
No.5 No.6 No.7 No.~No,11
Willis Warner
The Bond Buyer
Anaheim Bulletin
La Habra Star
The Bond Buyer
The Bond Buyer
The Tustin News
City of Newport
Beach
The Haloid Co.
Dennis Printers
Julian Hinds
Franklin Thomas
A.M.Rawn
Stems Stationery
Bales Office Equip.
Stems Stationery
Total
$56.79
117.00
21.01
21.09
117.00
117.00
21.23
15.95
7~.0O
104.15
250 •00
250.00
279.39
9.22
7.25
2.3~
9
10
11
12
13
14
15
16
35
34
39
40
41
65
122
21.01
1.99
11.15
13.02
35.71
35.72
39.91
1.15
.91
.29
1.99
11.14
13.02
35.71
35.72
39.91
1.15
.91
.29
2 •00
117.00
21.23
2.00 ~‘1.99
21.09
117.00
1.99 2.00
11.15 11.14 11.14 11.14
13.02 13.02 13.02 13.02
35.71 35.71 35.72 35.72
35.72 35.71 35.71 35.71
39.91 39.92 39.92 39~91
1.15 1.15 1.15 1.15
.91 .91 .91 .90
______—
..
—
.30 ~3O
$g.12
1.99
11.1.4 LL\
13,01l3~02
35,72
35.71
39.91
1.16
.90
.30
$1,467.46 $147.96 $2~s.97 $2~6.06 $147.97 $1l+7.9~$2~6.19 $12~.71 $36~62
1.16
.90
________
.
193
LETTER NO.2 AND ATTACHED STATEMENT
KImberly 2-4453
DIEHL&COMPANY
Certified Public Accountants
135 First National Bank Bldg.
Santa Ana,California
November 6,1950
Nelson M.Launer
Administrative Officer
County Sanitation Districts of Orange County
Santa Ana,California
Dear Sir:
In posting the books of the County Sanitation Districts
it now appears that the Joint Administration Operating Fund
can be better and more easily maintained and controlled if a
definite amount is established for this activity as a re
volving fund,and a reimbursement made to the fund each month
by each district for its percentage share of the current
month disbursements.It is recommended that the original
contribution~to the r~vo1ving fund be adjusted to the same
percentages upon which distribution of expenditures is made.
This will provide ready information as to each District’sfund
balances and will facilitate handling the records through
uniformity.
Since the beginning,transfers have been made to the
Joint Administration Fund aggregating $53,6~.52
Expenditures to October 31,1950
total 26,O~5.44
Balance October 31,1950 ~27,6O3.O~
Respectfully submitted,
DIEHL &COMPANY
By /Ellis C.Diehl
______
Certified Public Accountant
-6—
STATEMENT ATTACHED TO E.C.DIEHL~S LETTER NO.2
The following shows a breakdown by Districts of the contributions
to the fund,the expenditures and the balance of each District
ownership in the Joint Account.
COUNTY SANITATION DISTRICTS OF ORANGE COUNTY
For reasons stated in the attached letter,it is recommended that transfers
a~detailed in the last two columns of the schedule above be authorized to
be made on the books of Districts and on the record.s of the County Auditor.
Dist.
No.Percent Transfers
Expenditures
(Prorated)Balance
Fund
(Prorated)
Transfers to be Made
To From
1
2
3
5
6
7
~
11
29.12
2l.6~
17.20
~77
10.04
~.l2
000
5.07,
$1O;27l.57
13;802.69
9;076.lO
4;720.56
4;~26.53
4,603.33
2,22~.71
4,159.03
$7,596.O~
5,655.33
4~4~6.7O
2,2~7,69
2,6l~.97
2,1l~.14
—
1,322.53
$26,o~5.44
$2;675.49
~l47.36
4,5~9.4.O
2,432.~7
2,207.56
2,4~5.19
2,22~.7l
2,a36.50
$7~2~O.OO
5,420.00
4;300.OO
2,192.50
2,510.00
2,030.00
—
1,267.50
$2,727.36
2~9.4O
240.37
~455.l9
2;22~.7l
1,569.00
302.44
100.00 $53,6~.52 $27,6O3.O~$25,000.00 $7,510.03 $4,906.95
$4,604.51
Difference —2,603.08 2,603.08
$25,000.00
195
•LETTER NO.3
KImberly 2—41+53
DIEHL &COMPANY
Certified Public Accountants
135 First National Bank Bldg.
Santa Ana,California
November 6,1950
Mr.Nelson M.Launer
Administrative Officer
County Sanitation Districts
Santa Ana,California
Dear Sir:
There has been placed in the Joint Administra
tive Fund $2,22~.71 by District No.~,but no pro
vision has been made to charge this District with
any part of the expenses incurred in connection with
the Joint Administrative Organization.It would
therefore appear that if services are rendered by
the Joint Administrative Organization for the bene
fit of District No.~,a charge must be determined
on some arbitrary basis.
When the charge has been determined,it is re
commended that a warrant demand be drawn in favor of
the Joint Administrative Fund,and charging District
No.~Operating Fund.
Yours truly,
DIEHL &COMPi~NY
By Js/Ellis C~Diehi
Certified Public Accountant
—
196
Mr.Launer introduced Mr.E.C.Diehi and requested
him to report on the accounting system for the Joint Ad
ministrative Organization recently completed.
Mr.Diehi reported as follows:
RE:LETTER NO.1 AND The first 16 vouchers were charged
ATTACHED STATEMENT AS to the Joint Administrative Fund,
READ BY THE SECRETARY although in each case the charge
represented an expenditure for
the benefit of the District and the
cost was not prorated upon the percentages established
for expenditures from the Joint Administrative Fund.We
have made the entries but in reconciling the books with
the County Auditor,in every case,the Joint Administra
tive Fund is short by the amount each District partici
pated in these first 16 vouchers.This transfer has
been talked over with the County Auditor and has his
approval.
RE:LETTER NO.2 AND This recommendation is made to
ATTACHED STATEMENT AS facilitate the bookkeeping.
READ BY THE SECRETARY The expenditures are prorated
on a percentage basis and by
contributing to the Joint Ad
ministration Fund on the same basis,each District’s
balance in the fund can be determined quickly by ap
plying the District’s percentage against the balance
in the fund.A revolving fund of ~25,OOO.OO is recom
mended as this amount can be maintained and not deviate
from the 1950-1951 Budgets.
RE:LETTER NO.3 AS District No.~has transferred
READ BY THE SECRETARY $2,22a.7l into the Joint Ad
ministration fund but there is
no way of charging any of the
Joint Administrative Organization’s expenses against
this as District No.{~is not included in the percent
ages to prorate expenditures~It is recommended that
the $2,22~.71 be transferred to District No.~‘s
Operating Fund,and any charge to that District for its
expenses be determined by District No.~and the other
Districts,be paid by Warrant Demand upon the Operating
Fund of District No.~in favor of the JointAdministra—
tive Fund of Districts Nos.1,2,3,5,6,7,and 11.
-9--
A motion was made by Director Joseph
Webber,duly seconded by Director
C.R.Miller and unanimously carried
by board members present,that the
Auditor of Orange County,California,
be and is hereby authorized and directed to make a transfer
of $2~6.O6 from County Sanitation District No.3 Operating
Fund to the Joint Administrative Fund of County Sanitation
Districts Nos.1,2,3,5,6,7,and 11 on the ledgers main
tained in his office,to bring the Auditor’s fund balances
into agreement with the Joint Administrative records,as re
áommended in Mr.Diehi’s Letter No.land attached statement,
as read by the Secretary at this meeting.
A motionwas made by Director Ralph
McFadden,duly seconded by Director
Charles Newson and unanimously carried
by board members present,that a
Joint Administrative Revolving fund
of~$25,000.00 be set up and a re
imbursement madeto this fund each month by Districts Nos.
1,2,3,5,6,7,and 11 for each of these District’s per
centage share of the curre~it month’â disbursements;and that
the original contributions to the revolving fund be adjusted
to the same percentages on which distribution of expenditures
is made as recommended in Mr.E.C.Diehi’s Letter No.2 and
attached statement whic~h were read by the Secretary at this
meeting.
A general discussion was held Lby Director Edwards of District
No.,~and the Directors of the other Districts on relative costs
of the Joint Administration Organization’s expenses for partici
pating Districts a~gainst the proposed charge of $75.00 a month
for a non-participating District.
A motion was mad9 by Director Willis H.Warner,duly second
ed and carried by Board members of District No.3,that the Ad
ministrative Officer notify the Directors of District Board No.
~that the members of the Executi~e Committee have recommended
a charge of $75.00 per month for the services performed by the
Joint Administrative Organization;and request that District
No.~representativemeet with the Executive Committee on
Wednesday,November 29,1950,to discuss the recommended ch~rge,
and if there is any difference of opinion as to the amount re
commended,that he submit a figure he thinks fair for these
services.
197
REQUEST TO COUNTY :
AUDITOR TO EFFECT
ACCOUNTING TRANSFERS
ESTABLISHING JOINT
ADMINISTRATIVE RE
VOLVING FUND OF
$25,000.00
—10—
198
A motion was made by Director Ralph J.McFadden,duly
seconded and carried,that the meeting of District Board No.
3 be declared adjourned at 9:15 p.m.
Chairman pro tern,ard of Directors
County Sanitation istrict No.3
Orange County,California
Attest:
Secretary,Board of Directors
County Sanitation District No.3
Orange County,California
-11—